explain to me with detail calculaton please . ( i need each basis , cash , receivable , stock and land )

91) Katrina is a one-third partner in the KYR Partnership (calendar year-end). Katrina decides partnership interest on January 1. The partnership has no liabilities and holds the following assets as of January 1: Cash Accounts receivable Stock investment Land Totals Basis $180,000 -0- 75,000 300,000 $555,000 FMV $180,000 240,000 120,000 USK 360,000 Gok $900,000 Katrina receives one-third of each of the partnership assets. She has a basis in her partnership interest of $110,000. What is the amount and character of any recognized gain or loss to Katrina? What is Katrina's basis in the distributed assets? 90) Katrina is a one-third partner in the KYR Partnership (calendar year-end). Katrina decides she wants to exit the partnership and receives a proportionate distribution to liquidate her partnership interest on January 1. The partnership has no liabilities and holds the following assets as of January 1. Basis FMV Cash $180,000 $180,000 Accounts receivable -0- 240,000 Stock investment 75,000 120,000 45K Land 300,000 360,000 G D Totals $555,000 $900,000 Katrina receives one-third of each of the partnership assets. She has a basis in her partnership interest of $250,000. What is the amount and character of any recognized gain or loss to Katrina? What is Katrina's basis in the distributed assets